Greenhouse Gas (GHG) Accounting: South Pole

Greenhouse gas
(GHG) accounting
report
South Pole
Period: 01/01/2019 – 31/12/2019
Zurich, 26 May 2020
South Pole
South Pole Carbon Asset Management Ltd. · Technoparkstrasse 1 · 8005 Zurich · Switzerland
+41 43 501 35 50 · info@southpole.com · southpole.com
Details
Prepared by:
South Pole Carbon Asset Management Ltd. (South Pole)
Technoparkstrasse 1 · 8005 Zurich · Switzerland
southpole.com
Project Manager:
Revana Octiviani, Operations Specialist
+(61) 21 720 7567 · r.octiviani@southpole.com
Project Collaborators:
Kara Robinson, Consultant
+(61) 2 8063 0152 · k.robinson@southpole.com
Alyssa Limmena, Junior Consultant

+(62) 21 720 7567 · a.limmena@southpole.com
Disclaimer:
No warranties: all of the information in this statement is provided "as-is" with no express or implied
warranties or representations of any type as to its accuracy, completeness or any intended use
of such information.
Disclaimer of liability: South Pole specifically disclaims liability for incidental or consequential
damages and assumes or undertakes no responsibility or liability for any loss or damage suffered
by any person as a result of the use, misuse or reliance of any of the information or content in
this statement.
1
Greenhouse gas (GHG) accounting report
Table of contents
Executive summary 5
1 Introduction 7
1.1 Methodology 7
1.2 System boundaries 7
1.2.1 Organisational boundaries 7
1.2.2 Operational boundaries 8
1.3 Data inventory and assumptions 10
1.4 Global Warming Potentials (GWP) 11
2 Results 12
3 South Pole’s Climate Neutrality Labels 25

3.1 Approach and guiding principles 25
3.2 South Pole’s emissions reduction plan and targets 25
Annex I 29
Emission factors 29
Annex II 30
Data assumptions and extrapolations 30
2
List of tables
Table 1: Summary of KPIs ............................................................................................................. 5
Table 2: GHG emissions by emission source ................................................................................ 5
Table 3: Company information ....................................................................................................... 7
Table 4: Offices included in the 2018 GHG accounting ................................................................. 8
Table 5: Overview of Scope 1 emission sources for 2019 ............................................................ 9
Table 6: Overview of Scope 2 emission sources for 2019 ............................................................ 9
Table 7: Overview of Scope 3 emission sources for 2019 .......................................................... 10
Table 8: Applied GWP .................................................................................................................. 11
Table 9: Key figures according to the Global Reporting Initiative (GRI) ...................................... 12
Table 10: GHG emissions by scope and activity for 2019 ........................................................... 13
Table 11: GHG emissions (tCO 2e) by office ................................................................................ 20
Table 12: GHG emissions over time from 2018 to 2019.............................................................. 23
Table 13: South Pole's sustainability action plan: targets for 2025 ............................................. 26
Table 14: Emissions factors ......................................................................................................... 29
Table of figures
Figure 1: Sources of GHG emissions in 2019 ............................................................................... 6
Figure 2:GHG emissions (tCO 2e) by scope in 2019 ...................................................................... 6
Figure 3: GHG emissions for 2019, by source ............................................................................. 17
Figure 4: Sources of GHG emissions business travel ................................................................. 18
Figure 5: Sources of GHG emissions commuter travel ............................................................... 18
Figure 6: GHG emissions per office ............................................................................................. 22
Figure 7: GHG emissions/employee per office ............................................................................ 22
Figure 8: GHG emissions by scope from 2018 to 2019 ............................................................... 24
Figure 9: Absolute GHG emissions change from 2018 to 2019 .................................................. 24
Figure 10: Seven steps to achieving South Pole’s Climate Neutrality label ................................ 25
Acronyms and abbreviations

AC air conditioning
BEIS United Kingdom Department for Business, Energy and Industrial Strategy
BSI British Standards Institution
CH4 methane
CO2 carbon dioxide
CO2e carbon dioxide equivalent
EUR Euro
GHG greenhouse gases
GJ gigajoule
GRI Global Reporting Initiative
GWP Global Warming Potential
HFCs hydrofluorocarbons
IPCC Intergovernmental Panel on Climate Change
kg kilogram
3
KPI key performance indicator

MWh megawatt-hour
N2O nitrous oxide
PFCs perfluorocarbons
pkm passenger-kilometre
REC renewable energy certificate
SF6 sulphur hexafluoride
t tonne
tkm tonne-kilometre
T&D Transmission and distribution
UNFCCC United Nations Framework Convention on Climate Change
WRI World Resources Institute
WTT Well-to-tank transmission
4
Executive summary
The total greenhouse gas (GHG) emissions of South Pole’s operations for the calendar year 2019
added up to 1,923.8 tonnes (t) of carbon dioxide equivalent (CO2e).
A summary of Key Performance Indicators (KPIs) is presented in Table 1. The distribution of the
2019 GHG emissions by source and by scope is presented in Figure 1 and Figure 2, respectively.
The largest emission sources in 2019 were business travel, followed by purchased goods and
services, corresponding to 66.7% and 11.1% of total emissions, respectively.
Table 1: Summary of KPIs
Number of employees 318 tCO2e/employee 6.0
Premises area (m2) 2,509.7 tCO2e/sqm 0.8

(Source: South Pole, 2020)
Table 2: GHG emissions by emission source
Emissions
Scope % of total
(tCO2e)
Scope 1: direct GHG emissions 52.2 2.7
Scope 2: indirect GHG emissions from purchased electricity, heating

6.0 0.3
and cooling
Gross emissions without contractual instruments 44.3
Avoided emissions from contractual instruments1 38.3
Scope 3: other indirect GHG emissions 1,865.6 97.0
Gross emissions without contractual instruments 1,865.9
Avoided emissions 2 0.3
Total GHG emissions 1,923.8 100.0

1 Contractual instruments refer to renewable energy purchase instruments and contracts such as renewable energy
certificates, renewable power contracts, power purchase agreements and GoldPower offsets. The Stockholm office
procures Green Power. Electricity consumption from the remaining offices has been compensated through renewable
energy certificates (RECs).
2 Emissions were avoided through carbon neutral purchases such as certified carbon neutral paper.
5
0.8% 2.2%
0.5%
Business travel
10.9% Purchased goods and services
IT equipment
6.0% Employee commuting
Electricity
11.1% 66.7% Base building electricity
Refrigerants
Freight
Figure 1: Sources of GHG emissions in 2019
1,600
1,400
1,200
1,000 1,865.6
Scope 3
tCO2e
800 Scope 2
Scope 1
600
400
200
6.0
52.2
0
Figure 2:GHG emissions (tCO2e) by scope in 2019
6
1 Introduction
This report provides a summary of the GHG emissions from South Pole’s operations from 1
January to 31 December 2019.
South Pole is a leading sustainability solution provider. Initially focused on the development of
premium carbon emission reduction projects, the company now offers a wide spectrum of
sustainability services, including climate policy and strategy advisory. Its expertise covers the
areas of climate change, forests and land use, water, and sustainable cities and buildings, as well
as renewable energy and energy efficiency. The company is determined to help its clients grow
their business with ground-breaking solutions that positively impact the environment and the
needs of society. Company information and the reporting period are presented in Table 3.
Table 3: Company information
Company information
Website www.southpole.com
Business area consultancy services
Reporting period 1 January to 31 December 2019
1.1 Methodology
The GHG accounting and reporting procedure is based on the ‘The Greenhouse Gas Protocol:
GHG Protocol: A Corporate Accounting and Reporting Standard – Revised Edition’ (GHG
Protocol) and the complementary ‘Corporate Value Chain (Scope 3) Accounting and Reporting
Standard’ – the most widely used international accounting tools for government and business
leaders to understand, quantify, and manage GHG emissions. The standards were developed in
a partnership between the World Resources Institute and the World Business Council for
Sustainable Development.
The accounting was based on the principles of the ‘GHG Protocol’:
• relevance: an appropriate inventory boundary that reflects the GHG emissions of the
company and serves the decision-making needs of users;
• completeness: accounting includes all emission sources within the chosen inventory
boundary. Any specific exclusion is disclosed and specified;
• consistency: meaningful comparison of information over time and transparently
documented changes to the data;
• transparency: data inventory sufficiency and clarity, where relevant issues are
addressed in a coherent manner; and
• accuracy: minimised uncertainty and avoided systematic over- or under-quantification
of GHG emissions.
1.2 System boundaries
1.2.1 Organisational boundaries
System boundaries were defined by the control approach, i.e. covering all entities where South
Pole has operational control. The 2019 accounting included offices in Amsterdam, Australia, 3
3 The Australia office includes operations in Melbourne and Sydney.
7
Bangkok, Beijing, Colombia,4 Jakarta, London, Mexico City, New Delhi, New York, Singapore,
Stockholm and Zurich.5 Table 4 presents the area and headcount of each office included in this
GHG report.
Table 4: Offices included in the 2019 GHG accounting
Country Area (m2) Headcount
Bangkok 234 19
Beijing 117 6
Jakarta 210 26
Colombia (Medellin and Bogotá) 700 84
Mexico 200 20
New Delhi 92 4
New York 32 7
Zurich 450 59
Singapore 14 2
Amsterdam 96 16
Stockholm 42 8
London 175 43
Australia (Sydney and Melbourne) 147.5 9
Total 2,509.5 318
1.2.2 Operational boundaries
Under the ‘GHG Protocol’, emissions are divided into direct and indirect emissions. Direct
emissions are those originating from sources owned or controlled by the reporting entity. Indirect
emissions are generated as a consequence of the reporting entity’s activities, yet they occur at
sources owned or controlled by another entity.
The direct and indirect emissions are divided into three scopes, as found below.
Scope 1
Scope 1 includes all carbon emissions that can be directly managed by the organisation (direct
GHG emissions). This includes the emissions from the combustion of fossil fuels in mobile and
stationary sources (e.g. owned or controlled boilers, power generators and vehicles) and carbon
emissions generated by chemical and physical processes, as well as fugitive emissions from the
4The Colombia office includes operations in Bogotá and Medellin.

5The Zurich office also includes emissions by employees based in Addis Ababa, Berlin, Ethiopia, Helsinki, Madrid, Paris,
Santiago de Chile, Toronto and Valencia.
8
use of cooling and air conditioning (AC) equipment. Table 5 gives an overview of the emission
sources considered in Scope 1.
Table 5: Overview of Scope 1 emission sources for 2019
Category Emission sources Boundary
Stationary combustion Generation of electricity and heat Included
Mobile combustion Company-owned or leased vehicles Included
Manufacture or processing of chemicals

Physical or chemical processing Not applicable
and materials
Emissions from the use of cooling

Fugitive emissions systems and AC equipment, leakage Included
from CO2 tanks or methane tubes
Scope 2
Scope 2 includes indirect GHG emissions from the generation of purchased electricity, steam,
heat or cooling purchased by the organisation from external energy providers. Table 6 below
gives an overview of the emission sources considered in Scope 2.
Electricity Purchased electricity Included
Steam Purchased steam Not applicable
District heating Purchased district heating Included
District cooling Purchased district cooling No emissions
Scope 3
Scope 3 includes other indirect emissions, such as emissions from the extraction and production
of purchased materials and services, vehicles not owned or controlled by the reporting entity,
outsourced activities, waste disposal, etc.
According to the ‘GHG Protocol’, companies shall separately account for and report on emissions
from Scope 1 and 2. Scope 3 is an optional reporting category but its reporting is often required
for Climate Neutrality Labels.
9
Table 7 below gives an overview of the emission sources considered in Scope 3.
Purchased goods (raw materials) and

Purchased goods and services Included
services
Production of capital goods (e.g.

Capital goods Included
machinery, IT equipment, etc.)
Upstream lifecycle emissions from fuel

Fuel- and energy-related activities and electricity generation, incl. Included
transmission and distribution losses
Upstream transportation and Transportation and distribution of

Included
distribution goods and services to the company
Waste management of operational

Waste generated in operations Included
waste (landfilling, recycling, etc.)
Travel and accommodation of

Business travel Included
employees/contractors
Employee travel between home and

Employee commuting Included
work
Operation of assets leased by the

Upstream leased assets organisation (lessee) in the reporting Not applicable
year and not included in Scope 1 or 2
Downstream transportation and Transportation and distribution of

Included
distribution products sold by the organisation
Processing of intermediate products

Processing of sold products Not applicable
sold by the organisation
Use of sold goods that require energy

Use of sold products Not applicable
to operate
End-of-life treatment of sold Waste disposal and treatment of sold

Not applicable
products products
Operation of assets owned by the

Downstream leased assets company (lessor) and leased to other Not applicable
entities, not included in Scope 1 or 2
Operation of franchises not included in

Franchises Not applicable
Scope 1 or 2
Operation of investments not included

Investments Not applicable
in Scope 1 or 2
1.3 Data inventory and assumptions
South Pole has provided data on fuel usage for company and leased vehicles, refrigerants,
purchased electricity, heating, fuel- and energy-related activities, business travel, IT equipment,
paper use, other purchased goods and services, freight, waste generation, water use and
employee commuting.
Overall, the data inventory, emission factors, and assumptions are based on the ‘GHG Protocol’.
The choice of assumptions and emission factors followed a conservative approach. Unless
10
otherwise specified, all emission values in this report are given in metric tonnes of carbon dioxide
equivalent (tCO2e).
Where activity data of the inventory was lacking, extrapolations and estimations were made. The
complete overview of activity data, extrapolations, and estimations are summarised in Annex II.
1.4 Global Warming Potentials (GWP)
Global Warming Potential (GWP) is a measure of the climate impact of a GHG compared to
carbon dioxide over a time horizon. GHG emissions have different GWP values depending on
their efficiency in absorbing longwave radiation, and the atmospheric lifetime of the gas. The GWP
values used in GHG accounting include the six GHGs covered by the United Nations Framework
Convention on Climate Change (UNFCCC) and Kyoto Protocol and blends from these, presented
in Table 8. These are the GWP used by BEIS and are based on the ‘Intergovernmental Panel on
Climate Change (IPCC) Fourth Assessment Report (AR4)’. Although the ‘AR5’ is more recent, it
has not been accepted internationally by all stakeholders.
Table 8: Applied GWP
GHG GWP (100 years)
Carbon dioxide (CO2) 1
Methane (CH4) 25
Nitrous oxide (N2O) 298
Hydrofluorocarbons (HFCs) See IPCC AR4 – Table 2.14
Perfluorocarbons (PFCs) See IPCC AR4 – Table 2.14
Sulphur hexafluoride (SF6) 22,800

(Source: IPCC AR4, 2007)
11
2 Results
Based on the information provided by South Pole, the total GHG emissions for 2019 are 1,924.8
tCO2e.
Table 9 below illustrates key figures in terms of GHG emissions (in CO2) and energy intensity (in
gigajoules (GJ)), relevant to corporate sustainability reporting in accordance with the GHG
Protocol.
Please note that, due to rounding of numbers, the figures may not add up exactly to the total
provided.
Table 9: Key figures according to the Global Reporting Initiative (GRI)
GRI
GRI G4 Topic Quantity Unit
Standard
Direct energy consumption by primary 148.5 GJ

source
G4-EN3 302-1 Diesel6 12.5 GJ
Petrol7 136.0 GJ
Natural gas8 <0.01 GJ
Indirect energy consumption by primary 428.7 GJ

source
G4-EN3 302-1 Renewable electricity 377.0 GJ
Grid electricity9 45.0 GJ
District heating 5.7 GJ
G4-EN15 305-1 Direct GHG emissions (Scope 1) 52.2 tCO2e
G4-EN16 305-2 Energy indirect GHG emissions (Scope 2) 6.0 tCO2e
G4-EN17 305-3 Other indirect GHG emissions (Scope 3) 1,865.6 tCO2e
tCO2e per
G4-EN18 305-4 GHG emission per employee 6.0
employee
Table 10 and Figure 3 below present the breakdown of the GHG emissions by scope and by
source, respectively.
6 Fuel for leased and owned vehicles in the Colombia and Stockholm offices
7 Fuel for leased and owned vehicles in the Bangkok, Jakarta, Colombia, Mexico, New Dehli, Zurich, Amsterdam, and
Singapore offices
8 Fuel for cooking stoves in the Colombia office
9 Electricity for cooling in the Bangkok office
12
Table 10: GHG emissions by scope and activity for 2019
Activity Consumption Unit Emissions Percentage of

(tCO2e) total (%)
Scope 1: direct GHG emissions 52.2 2.7
Stationary combustion 100 litres <0.1 <0.1
Natural gas 100 litres <0.1 <0.1
Mobile combustion 10.5 0.5
Diesel 111.3 litres 0.3 <0.1
Diesel 2,374.0 km 0.6 <0.1
Petrol 4,103.0 litres 9.5 0.5
Petrol 280.0 km 0.1 <0.1
Refrigerants 22.2 kg 41.7 2.2
R407C 9.0 kg 16.0 0.8
R410A 12.2 kg 25.7 1.3
R600A 1.0 kg <0.1 <0.1
Scope 2: indirect GHG emissions from purchased electricity,

6.0 0.3
heating and cooling
Electricity 104,708.4 kWh 0.0 0.0
Grid10 0.0 kWh 0.0 0.0
Renewable 104,708.4 kWh 0.0 0.0
Heating 1,571.5 kWh 0.0 0.0
District heating11 1,571.5 kWh 0.0 0.0
Electricity, grid 0.0 kWh 0.0 0.0
Cooling 12,500.0 kWh 6.0 0.3
District cooling 0.0 kWh 0.0 0.0
Electricity, grid 12,500.0 kWh 6.0 0.3
Scope 3: other indirect GHG emissions 1,865.6 97.0
Base building electricity 17,755.0 kWh 15.3 0.8
Grid 17,755.0 kWh 15.3 0.8
Renewable 0.0 kWh 0.0 0.0
Business travel 1,283.8 66.7
10 38.3 tCO2e has been avoided by South Pole through the purchase of RECs. Total gross emissions from grid electricity
prior to REC purchase were 38.3 tCO2e.
11 It was assumed that as per previous years, district heating is renewable. Total net emissions from district heating are
estimated to be 0.1 tCO2e based on Stockholm’s district heating consumption in the previous year.
13

(tCO2e) total (%)
Flights - Global12 6,120,329.9 pkm 1,047.6 54.4
< 463 km 184,156.6 pkm 52.1 2.7
463 – 3,700 km 1,327,812.7 pkm 229.4 11.9
> 3,700 km 4,608,360.6 pkm 766.0 39.8
Flights - Australia 541,409.6 pkm 77.6 4.0
< 400 km 2,516.4 pkm 0.6 <0.1
400 – 3,700 km 119,549.2 pkm 18.6 1.0
3,700 – 10,000 km 39,430.6 pkm 5.9 0.3
> 10,000 km 379,913.5 pkm 52.4 2.7
Land travel 431,757.5 pkm 46.5 2.4
Taxi 52,280.1 pkm 15.2 0.8
Car 41,430.5 pkm 2.7 0.1
Train – local 155,109.8 pkm 7.9 0.4
Train – long
1,344.1 pkm <0.1 <0.1
distance
Metro/subway 26,242.0 pkm 0.5 <0.1
Tram 3,704.8 pkm 0.1 <0.1
Bus 59,686.4 pkm 9.0 0.5
Ferry 24,463.9 pkm 0.5 <0.1
Motorcycle 485.3 pkm 0.1 <0.1
Uber 14,939.3 pkm 2.8 0.1
Public transport
52,071.4 pkm 7.7 0.4
(unspecified)
Accommodation 3,942 guest-nights 112.0 5.8
Hotel stay 3,942 guest-nights 112.0 5.8
Purchased goods and services 214.4 11.1
Water - Global13 985.6 m3 1.0 0.1
Supply 985.6 m3 0.3 <0.1
Treatment 985.6 m3 0.7 <0.1
Water - Australia 79.6 m3 0.1 <0.1
12 Due to calculation requirements under the Australian Government’s Climate Active carbon neutral certification scheme,
Australian flights have been calculated and reported separately from global South Pole flights.
13 Due to calculation requirements under the Australian Government’s Climate Active carbon neutral certification scheme,
emissions from Australian water consumption has been calculated and reported separately from global South Pole water
consumption.
14

(tCO2e) total (%)
Supply and treatment 79.6 m3 0.1 <0.1
Paper 101,941 sheets 0.4 <0.1
Unspecified 6,640 sheets <0.1 <0.1
Virgin 7,010 sheets <0.1 <0.1
Recycled 85,884 sheets 0.3 <0.1
Carbon neutral 2,407 sheets 0.0 0.0
Food and drink products 234,422.3 EUR 168.8 8.8
Printing and publishing 11,133.1 EUR 4.9 0.3
Internet 9,674.9 EUR 1.6 0.1
Office supply 53,717.3 EUR 22.7 1.2
Telecommunications and
40,708.4 EUR 11.6 0.6
phone
Postage 5,715.8 EUR 1.4 0.1
Catering services 4,007.2 EUR 1.9 0.1
Capital goods 116.4 6.0
IT equipment 116.4 6.0
Laptop 242.0 No. of devices 13.4 0.7
Desktop 65.0 No. of devices 3.8 0.2
Monitor 284.0 No. of devices 18.5 1.0
Projector 3.0 No. of devices <0.1 <0.1
Printer 14.0 No. of devices 0.6 <0.1
Mobile phone 8.0 No. of devices 0.2 <0.1
Office telephone 84.0 No. of devices 0.6 <0.1
Television 4.0 No. of devices <0.1 <0.1
Conferencing system 4.0 No. of devices <0.1 <0.1
Coffee machine 1.0 No. of devices <0.1 <0.1
Router 1.0 No. of devices <0.1 <0.1
Server 2.0 No. of devices 0.3 <0.1
Multifunctional printer
1.0 No. of devices <0.1 <0.1
(scanner)
Other IT devices 182,950.0 EUR 79.1 4.1
Employee commuting 1,196,536.6 pkm 209.5 10.9
Bicycle 165,282.6 pkm 0.0 0.0
15

(tCO2e) total (%)
Walking 27,947.8 pkm 0.0 0.0
Tram 27,857.5 pkm 1.1 0.1
Metro/subway 166,685.7 pkm 5.9 0.3
Train 413,895.1 pkm 20.1 1.0
Bus 145,479.5 pkm 151.1 7.9
Ferry 1,483.2 pkm <0.1 <0.1
Car 129,854.8 pkm 29.8 1.6
E-bike 2,697.4 pkm <0.1 <0.1
Scooter 6,600.8 pkm 0.7 <0.1
Motorcycle 105,519.5 pkm 0.4 <0.1
Other 3,232.8 pkm 0.3 <0.1
Downstream transportation and distribution 9.7 0.5
Freight 9.7 0.5
Air 41.7 tkm 0.1 <0.1
Air 4,128.9 EUR 7.9 0.4
Road 59.3 tkm 0.8 <0.1
Road 285.7 EUR 0.4 <0.1
Rail 0.0 tkm 0.0 0.0
Rail 930.3 EUR 0.5 <0.1
Waste generated in
4.6 tonnes 3.1 0.2
operations
General 2.4 tonnes 1.5 0.1
Food 0.6 tonnes 0.6 <0.1
Paper 1.5 tonnes 1.0 0.1
Comingled recycling <0.1 tonnes <0.1 <0.1
Fuel and energy-related activities 13.5 0.7
WTT fuels 4,314.3 litres 2.5 0.1
WTT fuels 2,654.0 km 0.2 <0.1
T&D electricity14 136,534.9 kWh 10.8 0.6
Total net GHG emissions 1,923.8 100.0

14 Electricity consumption from offices, heating, cooling, and base buildings
16
1,400
1,283.8
1,200
1,000
800
tCO2e
600
400
214.4 209.5
200 116.4
0.0 10.5 41.7 0.0 0.0 6.0 15.3 3.1 9.7 13.5
0
Figure 3: GHG emissions for 2019, by source
17
1,200 1,125.2
1,000
800
tCO2e
600
400
200
112.1
15.2 2.7 7.9 0.0 0.5 0.1 9.0 0.5 0.1 2.8 7.7
0
Figure 4: Sources of GHG emissions business travel
160 151.1
140
120
100
tCO2e
80
60
40 29.8
20.1
20
5.9
0.0 0.0 1.1 0.0 0.0 0.7 0.0 0.0 0.0 0.4 0.3
0
Figure 5: Sources of GHG emissions commuter travel
18
Figure 4 and Figure 5 display the breakdown of GHG emissions from business travel and
commuter travel, respectively.
The detailed breakdown of GHG emissions by office is presented on Table 11 and
500
453.5
450
397.1
400
350
300
241.5
tCO2e
250
200
150 133.5 129.9

114.6 116.0
100 82.8
55.1 65.6 55.3
48.2
50 30.7
Figure 6. The emissions per employee in each office from 2018 to 2019 is displayed on Figure 7.
19
Table 11: GHG emissions (tCO2e) by office
Activity Bangkok Beijing Jakarta Colombia Mexico New New Zurich Singapore Amsterdam Stockholm London Australia
Delhi York
Scope 1: direct GHG

26.4 0.0 1.5 21.5 0.1 0.0 0.0 0.9 0.0 0.3 0.6 0.9 0.0
emissions
Stationary combustion 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Mobile combustion 0.7 0.0 1.5 5.5 0.1 0.0 0.0 0.9 0.0 0.3 0.6 0.9 0.0
Refrigerants 25.7 0.0 0.0 16.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Scope 2: indirect GHG

emissions from
6.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
purchased electricity,
heating, and cooling
Electricity 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Heating 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Cooling 6.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Scope 3: other
indirect GHG 101.2 55.1 113.0 432.0 82.7 30.7 116.0 396.2 48.2 65.3 54.7 240.6 129.9
emissions
Base building electricity 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 15.3
Business travel 84.2 44.7 51.5 264.4 59.3 16.1 50.0 331.9 41.4 55.8 10.0 189.5 85.1
Flights 68.7 35.6 41.8 231.6 52.4 6.2 44.1 303.4 38.7 52.0 8.6 164.7 77.6
Ground transport 2.4 0.9 0.8 14.2 2.9 6.0 3.1 8.3 0.4 1.2 1.4 3.9 0.9
Accommodation 13.0 8.2 8.9 18.6 4.0 3.9 2.9 20.3 2.3 2.6 0.0 21.0 6.5
Purchased goods and

7.5 4.0 10.9 40.8 6.6 6.3 33.1 25.4 5.5 4.7 22.5 26.6 23.4
services
Paper 0.0 0.0 0.0 0.1 0.0 0.0 0.0 0.2 0.0 0.0 0.0 0.0 0.0
20
Activity Bangkok Beijing Jakarta Colombia Mexico New New Zurich Singapore Amsterdam Stockholm London Australia
Delhi York
Water 0.0 0.0 0.0 0.1 0.2 0.0 0.0 0.0 0.0 0.1 0.0 0.2 0.1
Food and drink

5.9 3.2 5.6 33.2 6.0 5.9 26.8 20.9 4.0 3.2 18.2 21.2 14.8
products
Printing and
0.2 0.0 0.1 0.1 0.0 0.0 0.5 0.9 0.1 0.0 0.2 0.4 2.4
publishing
Internet 0.4 0.0 0.1 0.1 0.0 0.0 0.2 0.1 0.0 0.0 0.3 0.3 0.1
Office supply 0.0 0.0 3.7 0.8 0.0 0.2 4.7 0.8 1.3 1.0 3.5 2.7 3.9
Telecommunications 0.7 0.7 1.2 3.0 0.2 0.0 0.4 2.2 0.2 0.3 0.2 1.5 0.8
Postage 0.0 0.0 0.1 0.2 0.0 0.1 0.4 0.0 0.0 0.0 0.2 0.1 0.4
Catering services 0.2 0.0 0.0 0.0 0.1 0.0 0.0 0.3 0.0 0.0 0.0 0.3 1.0
Capital goods 1.3 1.1 4.4 28.6 6.6 1.5 29.0 11.4 1.3 2.0 20.0 7.0 2.5
IT 1.3 1.1 4.4 28.6 6.6 1.5 29.0 11.4 1.3 2.0 20.0 7.0 2.5
Employee commuting 5.4 4.1 44.2 98.1 9.1 5.9 3.3 18.6 0.0 2.0 1.1 16.2 1.5
Freight 0.1 0.7 0.0 0.0 0.0 0.0 0.2 7.6 0.0 0.0 0.8 0.0 0.2
Waste 0.2 0.1 0.2 0.1 0.1 0.1 0.1 1.0 0.0 0.3 0.1 0.6 0.2
Fuel and energy-

2.5 0.5 2.0 2.8 1.1 0.8 0.4 0.3 0.0 0.5 0.2 0.7 1.6
related activities
Total GHG emissions 133.5 55.1 114.6 453.5 82.8 30.7 116.0 397.1 48.2 65.6 55.3 241.5 129.9
No. of employees 19 6 26 84 20 4 7 59 2 16 8 43 9
Emissions per
employee 7.0 9.2 4.4 5.4 4.1 7.7 16.6 6.7 24.1 4.1 6.9 5.6 14.4
(tCO2e/employee)
21
500
453.5
450
397.1
400
350
300
241.5
tCO2e
250
200
150 133.5 129.9

114.6 116.0
100 82.8
55.1 65.6 55.3
48.2
50 30.7
Figure 6: GHG emissions per office
30
25 24.1
20
16.6
14.4
tCO2e/employee
15
10 9.2
7.7
7.0 6.7 6.9
5.4 5.6
4.4 4.1 4.1
5
Figure 7: GHG emissions/employee per office
22
Table 12 below presents the difference between GHG emissions reported in 2018 and in 2019,
including the percentage difference between the years. Figure 8 and Figure 9 display the
breakdown of the differences in GHG emission by scope from 2018 to 2019.
Table 12: GHG emissions over time from 2018 to 2019
Activity 2018 2019 Relative change (%)

(tCO2e) (tCO2e)
Scope 1: direct GHG emissions 22.3 52.2 +134.0
Stationary combustion n/a 0.0 n/a
Mobile combustion 6.3 10.5 +66.8
Refrigerants 16.0 41.7 +160.5
Scope 2: indirect GHG emissions from
32.6 6.0 -81.7
purchased electricity, heating, and cooling
Electricity 32.5 0.0 -100.0
Heating 0.1 0.0 -100.0
Cooling n/a 6.0 n/a
Scope 3: other indirect GHG emissions 1,770.2 1,894.8 +5.4
Base building electricity 19.0 15.3 -19.3
Business travel 1,414.4 1,283.8 -9.1
Flights 1,244.8 1,125.2 -9.6
Ground transport 38.5 46.5 +20.8
Accommodation 131.1 112.0 -14.5
Purchased goods and services 164.0 214.4 +30.69
Water 1.6 1.1 -32.0
Paper 0.3 0.4 +36.3
Food and drink products 85.5 168.8 +97.4
Printing and publishing 1.5 4.9 +223.7
Telecommunications 7.0 11.6 +66.0
Internet 0.9 1.6 +70.5
Office supply 28.4 22.7 -20.2
Phone 1.8 n/a n/a
Postage 0.8 1.4 +71.8
Catering services 8.0 1.8 -76.8
Other, directly reported 28.1 n/a n/a
Capital goods 85.1 116.3 +36.8
IT 85.1 116.3 +36.8
Employee commuting 59.5 209.5 +252.1
Freight 14.2 9.7 -31.8
Waste 0.9 3.1 +245.2
Fuel and energy-related activities 13.0 13.5 +4.1
Total GHG emissions 1,825.1 1,923.8 +5.4
No. of employees 180 318 +76.7
Emissions per employee (tCO2e/employee) 10.7 6.0 -43.7
23
2,200
2,000
1,800
1,600
1,400
tCO2e
Scope 3
1,200
Scope 2
1,000 1865.6
1770.2
Scope 1
800
600
400
32.6 6.0
200
22.3 52.2
0
2018 2019
Figure 8: GHG emissions by scope from 2018 to 2019
200
150.0
150
100
50.3
50 31.3
25.7
4.2 6.0 8.0 2.2
tCO2e
0.0 0.5
0
-0.1 -3.7
-19.1
-50 -32.5
-100
-119.6
-150
Figure 9: Absolute GHG emissions change from 2018 to 2019
24
3 South Pole’s Climate Neutrality Labels

3.1 Approach and guiding principles
South Pole offers Climate Neutrality Labels for companies, products and events. The South Pole
Climate Neutrality Labels are closely aligned with international standards such as PAS 2060 15 –
the leading international standard for demonstrating carbon neutrality, developed in 2014 by the
British Standards Institution (BSI). The underlying GHG accounting must follow recognised
international standards such as the ‘GHG Protocol’16 or ISO 14064-117.
The principles of relevance, completeness, consistency, transparency and accuracy of the ‘GHG
Protocol’ provide the basis for achieving the Climate Neutrality Labels. In addition, and in
reflection of South Pole’s commitment to long-lasting impact, the South Pole labels include the
principles of ‘conservativeness’ and ‘continuity’.
To achieve the Climate Neutrality Labels, South Pole has outlined seven steps, which are
presented in Figure 10. A detailed description of the steps and the aforementioned principles is
provided in the Climate Neutrality and Renewable Electricity Labels Technical Guidance
(available online).
Figure 10: Seven steps to achieving South Pole’s Climate Neutrality label
3.2 South Pole’s emissions reduction plan and targets
In 2018, South Pole made great advances towards taking environmental responsibility for its
operations through the development of its Sustainability Policy and Action Plan. It continuously
measures its climate impact and encourages the development and diffusion of environmentally
friendly technologies. The following Sustainability Targets and goals have been set for the year
2025 as seen in Table 13. The progress made against these targets will be measured, reported
and communicated on a yearly basis.
15 PAS 2060 Standard for Carbon Neutrality (2014) British Standards Institution, Published by BSI Standards Limited.
16 Greenhouse Gas Protocol: a corporate reporting and accounting standard, developed by the World Business Council
for Sustainable Development (WBCSD), Geneva, Switzerland and World Resources Institute (WRI), Washington D.C.,
2004.
17 ISO 14064-1 International Standard for GHG Emissions Inventories and Verification (2006) International Organization
for Standardization, Geneva, Switzerland.
25
Table 13: South Pole's sustainability action plan: targets for 2025
Baseline as of 2017 GHG 2019 performance Status

Sustainability action plan 2025 target
Accounting
Goal 1: Reduce, compensate, and report our carbon emissions
1.1 Power operations with 18% of electricity purchased is 100% of electricity purchased is 100% of electricity purchased is procured Complete
renewable electricity renewable procured from renewable sources, from renewable sources, in offices where we
in places where we have control have control
1.2 Reduce GHG footprint of heat 0% of purchased heat is 100% of purchased heat is offset 50% of purchased heat is procured from Complete
consumption renewable by the building owner renewable sources
1.3 Reduce South Pole office 0.42 MWh/employee 0.33 MWh/employee 20% reduction in MWh/employee Complete
energy consumption through
71.9 MWh (total) 104.7 MWh (total)
energy efficiency measures
1.4 Reduce carbon emissions 0.168 kgCO2e/km (all transport 0.165 kgCO2e/km (all transport 10% reduction in km/employee from Ongoing
from business travel modes) modes) business travel by all transport modes
0.172 kgCO2e/km (flights) 0.169 kgCO2e/km (flights) 15% reduction in km/employee from
business travel by air
21,962 km/employee (all transport 22,306.6 km/employee (all
modes) transport modes)
19,752 km/employee (flights) 20,948.9 km/employee (flights)
1.5 Report and publish South South Pole has published GHG South Pole has published GHG Maintain publishing verified GHG emissions Ongoing
Pole’s GHG emissions and offset emission and offset report that is emission and offset report that is and offset report that is verified
report, verified by a third-party verified by Climate Check under verified by Climate Check under
organisation the ICROA audit the ICROA audit
26

Accounting
1.6 Climate-neutral and climate- Climate neutral company Climate neutral company Maintain climate-positive status Ongoing
positive company
Goal 2: Water consumption
2.1 Reduce water consumption in 45.7 m3/employee 3.4 m3/employee 20% reduction in m3/employee in offices Complete
South Pole operations where we have control
Goal 3: Waste and recycling
3.1 Reduce waste generation 222.9 kg waste/employee 14.5 kg waste/employee 15% reduction in kg waste/employee Ongoing
within South Pole offices
3.2 Recycle all possible materials 6.3% of waste recycled (paper 35% of waste recycled (paper and 20% of waste recycled Complete
produced within South Pole only) co-mingled recycling)
operations
3.3 E-waste produced within n/a n/a 90% e-waste recycled in countries where Ongoing
South Pole is recycled responsibly certified e-waste recycling is available
by a certified e-waste recycler
Goal 4: Sustainable sourcing/procurement
4.1 Purchase sustainable office n/a n/a 25% supplies and equipment purchased is Ongoing
supplies and equipment, including sustainable
IT equipment
Goal 5: Zero deforestation
5.1 Paperless offices 789 paper sheets/employee 313 paper sheets/employee 50% reduction in paper sheets/employee Complete
27

Accounting
5.2 Purchase of only recycled and 43% certified recycled paper 89% certified recycled and carbon 75% certified recycled paper purchased Complete
certified paper purchased neutral paper purchased
Goal 7: Community outreach and advocacy
7.1 Annual local community days n/a n/a Each office adopts a year-long sustainability- Ongoing
for all South Pole teams related community-outreach programme with
numerous coordinated activities
Goal 8: Employee engagement
8.1 Promote sustainable 73% of South Pole employees 80% of South Pole employees 90% of South Pole employees commuting via Ongoing
commuting practices commuting via public transport, commuting via public transport, public transport, rideshare, bicycle or walking
rideshare, bicycle or walking rideshare, bicycle or walking
8.2 Implement onboarding training n/a n/a 80% of new employees completed the Ongoing
on sustainable practices at South training
Pole
80% of new employees completed feedback
form
8.3 Encourage green office n/a n/a Every office has at least 1 office plant per Ongoing
spaces 10m2
28
Annex I
Emission factors
Table 14: Emissions factors18
Activity Emission factor reference19
UK Department for Business, Energy & Industrial Strategy (BEIS), 2019;

Fuel
Climate Active; 2019
International Energy Agency, 2019;

Electricity
Climate Active Electricity Calculator, 2019
Heating Hufvudstaden, 2018
BEIS, 2019;
Business travel
Climate Active, 2019
BEIS, 2019;
Commuter travel
BEIS, 2019;
Freight
BEIS, 2019;
Accommodation
BEIS, 2019;
Paper
BEIS, 2019;
Waste
IBM, 2016; Dell, 2010, 2011, 2013, 2014, 2016; LCA LED, 2016; Apple,
IT equipment
2012, 2013, 2016; Projector LCA, 2006; Lenovo, 2016
Transmission and distribution BEIS, 2019;

(T&D) Climate Active, 2019
BEIS, 2019;
Well-to-tank (WTT)
BEIS, 2019;
Water
18 Due to Climate Active requirements, emissions for the Australia office were based on the use of Climate Active emission
factors where applicable
19 South Pole derives its emission factors from reliable and credible sources. South Pole is not responsible for inaccuracies
in emission factors provided by third parties.
29
Annex II
Data assumptions and extrapolations
Fuels
Data on fuel consumption was provided both directly by office managers and indirectly through
distance travelled and expense reports. Distance travelled was converted into litres of fuel based
on the average fuel efficiency of the vehicle model provided. All expenses related to fuel were
assumed to be petrol for conservativeness and converted into litres based on the average cost of
petrol in the respective location as sourced from Global Petrol Prices, 2020.
Electricity
Data on electricity consumption was not available for the Singapore, Amsterdam, Stockholm, and
London offices. An extrapolation was made based on the average electricity consumption per
employee in other offices and applied to the Singapore, Amsterdam, Stockholm, and London
offices.
Data on electricity consumption was only partially available for the Sydney and Melbourne offices.
For the Sydney office, an extrapolation was made based on the average cost of electricity per
kWh for the months of May – December and applied to the months of January – April where only
spend-based data was available. For the Melbourne office, an extrapolation was made based on
the average electricity consumption per employee for the months of January – May and July and
applied to the months of June and August – December where data was not available.
Base building electricity
Data on base building electricity was only partially available for the Melbourne office. Data on
base building electricity consumption was not available for the months of September to December
during which the Melbourne office moved buildings. An estimate was made using the Climate
Active Building Energy Use Calculator based on 3.5 NABERs rating and area of 67.5 m2.
Heating
Data on heating was not available for any of the offices. In the previous year, the Stockholm office
reported the use of district heating. An extrapolation was made based on the previous year’s
consumption per employee and assumed to be completely offset as reported last year.
Refrigerants
Data on the use of refrigerants was reported by the Bangkok and Columbia offices. The Colombia
office did not report the type of refrigerant used and specified only the use of an air conditioner
(AC) and a model of refrigerator. The type of refrigerants used were assumed to be R410A and
R600A based on the most commonly used refrigerant for ACs and refrigerator manufacturer
respectively.
Business travel
Land travel
Data on land travel was provided both directly by office managers and indirectly through expense
reports. The EUR spent on car, taxi, uber, metro, tram, bus, ferry, train, and motorcycle was
converted into a distance based on the average fare per km as sourced from iCarHireInsurance,
2018, Price of Travel, 2017, Price of Travel, 2015, Price of Travel, 2017, NSW Transport, 2019,
Direct Ferries, 2019, Rome2Rio, 2019, BC Ferries Connector, 2019, Rick Steve's Europe,
2019,GoEuro, 2018, Bangkok Post, 2015, South China Post, 2019, and WikiTravel, 2019. All
unspecified forms of land travel were assumed to be bus for conservativeness.
30
Emissions from the use of biofuel taxis20 were assumed to be negligible compared to other forms
of land travel and excluded from the calculations.
Air travel
Data on air travel was provided directly through employees and indirectly through expense
reports. Where the origin and destination of flights were not provided, distances of 347 km, 2275
km, and 11250 km were assumed if the amount spent was less than 100 EUR, between 100-250
EUR, and above 250 EUR respectively. All flights were assumed to be economy class, unless
otherwise specified.
Employee commuting
Data on employee commuting was provided directly through an employee commuting survey. An
extrapolation was completed based on the average weekly distance travelled using each form of
transportation for each office and an assumed working period of 46 weeks per year. The Beijing
office did not complete the employee commuting survey and an extrapolation based on the global
average was applied.
All unspecified forms of employee commute were conservatively assumed to be bus. Emissions
from the use of E-bikes were assumed to be negligible compared to other forms of land travel
and excluded from the calculations.
Accommodation
Data on accommodation was provided both directly through office managers and indirectly
through expense reports. Where the location of stay and number of nights were not provided, the
location of stay was inferred based on the currency of payment and average price of a hotel room
in the respective location as sourced from Trivago, 2018.
Freight
Data on freight was provided both directly through office managers and indirectly through expense
reports. Data on freight provided through expense reports did not indicate the type of
transportation used so the mode was conservatively assumed to be air freight.
Paper
Data on paper consumption was not available for the Beijing, New York, Singapore, and
Melbourne offices. An extrapolation was made based on the average paper consumption per
employee.
Water
Data on water consumption was not available for the Beijing, Singapore, Amsterdam, Stockholm,
London, and Melbourne offices. An extrapolation was made based on the average water
consumption per employee and applied to the Beijing, Singapore, Amsterdam, Stockholm, and
London offices. The water consumption of the Melbourne office was based on average
consumption per employee in 2018.
Waste
The Bangkok, Mexico, Zurich, and London offices reported the amount of waste produced in m3.
These figures were converted into a mass by applying an assumed density of 138 lb/y3 for general
waste, 135 lbs/y3 for paper waste, and 420 lb/y 3 for food waste as sourced from EPA, 2016.
Data on waste was not available for the Beijing, Amsterdam, Stockholm, and Melbourne offices.
An extrapolation was made based on the average weight of general waste, food waste, paper
waste, non-recyclable plastic, and recyclable plastic waste produced per employee in other
offices.
20 Only applicable for the Stockholm office
31
For offices with abnormally high reporting of certain waste streams, extrapolations were applied
instead of using reported data. This was undertaken for: general waste reported by the Bangkok
and New York offices; general, food, and paper waste reported by the London office; and food
waste reported by the Sydney office.
32
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Greenhouse Gas (GHG) Accounting: South Pole

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Greenhouse gas

Zurich, 26 May 2020

Alyssa Limmena, Junior Consultant

3 South Pole’s Climate Neutrality Labels 25

Acronyms and abbreviations

KPI key performance indicator

Table 1: Summary of KPIs

Number of employees 318 tCO2e/employee 6.0

Premises area (m2) 2,509.7 tCO2e/sqm 0.8

Table 2: GHG emissions by emission source

Scope 1: direct GHG emissions 52.2 2.7

Scope 2: indirect GHG emissions from purchased electricity, heating

Gross emissions without contractual instruments 44.3

Avoided emissions from contractual instruments1 38.3

Scope 3: other indirect GHG emissions 1,865.6 97.0

Gross emissions without contractual instruments 1,865.9

Avoided emissions 2 0.3

Total GHG emissions 1,923.8 100.0

10.9% Purchased goods and services

Figure 1: Sources of GHG emissions in 2019

(Source: South Pole, 2020)

Figure 2:GHG emissions (tCO2e) by scope in 2019

(Source: South Pole, 2020)

Table 3: Company information

Business area consultancy services

Reporting period 1 January to 31 December 2019

(Source: South Pole, 2020)

1.2 System boundaries

1.2.1 Organisational boundaries

3 The Australia office includes operations in Melbourne and Sydney.

Table 4: Offices included in the 2019 GHG accounting

Country Area (m2) Headcount

Colombia (Medellin and Bogotá) 700 84

Australia (Sydney and Melbourne) 147.5 9

Total 2,509.5 318

(Source: South Pole, 2020)

1.2.2 Operational boundaries

4The Colombia office includes operations in Bogotá and Medellin.

Table 5: Overview of Scope 1 emission sources for 2019

Category Emission sources Boundary

Stationary combustion Generation of electricity and heat Included

Mobile combustion Company-owned or leased vehicles Included

Manufacture or processing of chemicals

Emissions from the use of cooling

Table 6: Overview of Scope 2 emission sources for 2019

Category Emission sources Boundary

Electricity Purchased electricity Included

Steam Purchased steam Not applicable

District heating Purchased district heating Included

District cooling Purchased district cooling No emissions

Table 7 below gives an overview of the emission sources considered in Scope 3.

Table 7: Overview of Scope 3 emission sources for 2019

Category Emission sources Boundary

Purchased goods (raw materials) and

Production of capital goods (e.g.

Upstream lifecycle emissions from fuel

Upstream transportation and Transportation and distribution of

Waste management of operational

Travel and accommodation of

Employee travel between home and

Operation of assets leased by the

Downstream transportation and Transportation and distribution of

Processing of intermediate products